Implementation of the Merdeka Curriculum in Vocational High School Accounting and Financial Institutions Program
DOI:
https://doi.org/10.37640/jip.v17i2.2559Keywords:
Accounting, Financial Institutions, Merdeka Curriculum, Vocational_High_SchoolAbstract
The purpose of this study was to determine the implementation of the Merdeka Curriculum at SMK N 1 Sragen, particularly in the Accounting and Institutional Finance Program, to identify the planning and implementation of Merdeka Curriculum-based learning, and to describe the implementation of the Pancasila Student Profile Strengthening Project (P5). The data collection techniques used were interviews, observation, and documentation. The data analysis techniques used were data reduction, data presentation, and conclusion drawing. The results of the study showed that the implementation of the Merdeka Curriculum in vocational high schools in the Accounting and Institutional Finance Program has generally been carried out in accordance with the concepts and stages of the Merdeka Curriculum. Teachers and students feel that they are given the flexibility to develop learning materials in accordance with the characteristics and needs of the students. In addition, the Merdeka Curriculum also provides opportunities for students to develop independent learning and hone their skills, including public speaking, learning to express opinions, and increasing creativity and broadening their knowledge. Through P5 activities, students receive more meaningful, relevant, and student-centered education with an emphasis on character building in accordance with the Pancasila Student Profile.
Downloads
References
Asmawan, M. C., Thoyibbah, K., & Gano-an, J. C. (2023). Implementation of Character Education Through the Independent Curriculum to Face the Era of Society 5.0. Journal of Social Science Education, 33(2), 235-248. https://doi.org/10.23917/jpis.v33i2.3418
Badelah, B. (2021). Improving Teachers' Ability to Carry Out Preliminary Activities in the Teaching and Learning Process with Role Models Using the Lesson Study Method. ACADEMIA: Journal of Academic Research Innovation, 1(2), 214-224. https://doi.org/10.51878/academia.v1i2.704
Budiastuti, P., Soenarto, S., Muchlas, M., & Ramndani, H. W. (2021). Analysis of Learning Objectives with Basic Competencies in the Basic Electricity and Electronics Lesson Plan at Vocational High Schools. JEE: Journal of Electrical Education, 5(1), 39-48. https://doi.org/10.21831/jee.v5i1.37776
Diman, V. I., & Syah, J. M. (2023). Merdeka Curriculum-Based Learning in the Accounting and Institutional Finance Program for Grade XI at SMK Negeri 1 Banyudono. School Cultural Literacy Bulletin, 5(2), 70-82. https://doi.org/10.23917/blbs.v5i2.3146
Handayani, Y. N., & Mustofa, R. H. (2025). Implementation of the Pancasila Student Profile Strengthening Project (P5) in Senior High Schools in Central Java Province. G-COUNS: Journal of Guidance and Counseling, 9(3), 1495-1512. https://doi.org/10.31316/g-couns.v9i3.7326
Ichiana, N. N., Razzaq, A., & Ahmad, A. K. (2023). Orientation of the Independent Curriculum: Obstacles to Learning Mathematics in Student-Centered Learning Outcomes. Journal of Mathematics and Natural Sciences Education, 13(4), 1162-1173. https://doi.org/10.37630/jpm.v13i4.1389
Irhamsyah, T. (2023). General Policy on the Implementation of Merdeka Belajar. At-Tabayyun: Journal of Law, Economics and Islamic Education, 6(2), 70-81. https://doi.org/10.62214/jat.v6i2.130
Jatmika, S., & Alviantoro, P. P. (2025). Challenges and Successes in Applying the Project-Based Learning Model in Accounting Education in Vocational High Schools. SUMIKOLAH: Journal of Education, 3(1), 11-19.
Khotimah, K., & Ain, S. Q. (2023). Teachers' Ability in Implementing the Teaching and Learning Process in the Merdeka Curriculum. Aulad: Journal on Early Childhood, 3(3), 486-494. https://doi.org/10.31004/aulad.v6i3.568
Musa, A., Dzakiyyuddin, M., & Amin, A. A. (2024). Differentiated Learning as a Teaching Module for the Pancasila Student Profile Strengthening Project at Vocational High Schools. Education Management, 19(2), 193-208. https://doi.org/10.23917/jmp.v9i2.3168
Oktavia, F. T., Maharani, D., & Qudsiyah, K. (2023). Problems in Implementing the Independent Learning Curriculum in Mathematics Education at SMKN 2 Pacitan. Edumatic Journal, 4(2), 14-23. https://doi.org/10.21137/edumatic.v4i1.685
Piesesa, M. S., & Camellia, C. (2023). Project Design to Strengthen the Pancasila Student Profile to Instill the Values of Independence, Creativity, and Mutual Cooperation. Journal of Moral Society, 8(1), 74-83. https://doi.org/10.21067/jmk.v8i1.8260
Pratama, A., Haryati, T., Hartanti, P. T., & Suharmanto, S. (2024). Analysis of P5 Activities on the Theme of "Bhinneka Tunggal Ika" as an Application of the Independent Curriculum at SMK Negeri 2 Semarang. Journal of Education Sprouts, 7(1), 270-280. https://doi.org/10.52060/pgsd.v7i1.1972
Rizal, Y. K., & Nur, L. (2024). Implementation of the P5 Program in Fostering Local Wisdom Values. Journal of Educational Research, 24(2), 227-237. https://doi.org/10.17509/jpp.v24i2.73375
Rukhmana, T., Darwis, D., Alatas, A. R., Tarigan, W. J., Mufidah, Z. R., Arifin, M., & Cahyadi, N. (2022). Qualitative Research Methods. Batam: CV.REY MEDIA GRAFIKA.
Rustantono, H., Nirmada, N. R., & Rasyid, H. (2024). Analysis of the Implementation of the Merdeka Curriculum in Social Studies Learning at SMP PGRI 4 Tirtoyudo. Journal of Education and Development, 12(3), 52-57. https://doi.org/10.37081/ed.v12i3.6342
Sabrina, N., Sya, M. F., & Utami, I. I. (2024). Concepts of Learning Planning and Models for Developing Learning Design Tools. Karimah Tauhid, 3(4), 5203-5211. https://doi.org/10.30997/karimahtauhid.v3i4.13092
Sari, I., & Gumiandari, S. (2022). Implementation of the Independent Learning Curriculum After Online Learning at SMK N 2 Cirebon. Journal of Education and Culture, 1(1), 1-11. https://doi.org/10.58707/jec.v2i3.267
Setioyuliani, S. E., & Andaryani, E. T. (2023). Problems with the Merdeka Curriculum and the Impact of the Transition from the K13 Curriculum to the Merdeka Curriculum. PEDAGOGIKA: Journal of Educational Sciences, 3(2), 157-162. https://doi.org/10.57251/ped.v3i2.1123
Taqwim, R. I., Winarno, M. E., & Roesdiyanto, R. (2020). Implementation of Physical Education, Sports, and Health Education. Journal of Education: Theory, Research, and Development, 5(3), 395-400. https://doi.org/10.17977/jptpp.v5i3.13303
Thusyadia, V. H., Humati, E. M., & Patmisari, P. (2024). Strengthening Student Character Through the Pancasila Student Profile Dimensions of Faith and Devotion to God Almighty and Noble Character. School Cultural Literacy Bulletin, 6(1), 47-58. https://doi.org/10.23917/blbs.v6i1.5624
Ulfah, N., Sumardiyani, L., Ardini, S. N., & Pramesti, M. R. (2023). Implementation of the Pancasila Student Profile Strengthening Project (P5) with the Theme of the Voice of Democracy at SMK Negeri 6 Semarang. PRIMER: Multidisciplinary Scientific Journal, 1(4), 455-462. https://doi.org/10.55681/primer.v1i4.178
Zaini, N. (2023). Implementation of the Merdeka Curriculum in Islamic Religious Education in Senior High Schools. JURNAL CENDEKIA: Media for Communication of Research and Development in Islamic Education, 15(1), 123-136. https://doi.org/10.37850/cendekia
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sefialdila Kharis Fatima, Sari Dhany Efita
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors agree that this article remains permanently open access under the terms of the Creative Commons Attribution-ShareAlike 4.0 International License
